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Besteuerung von Veräußerungsgewinnen nach der Unternehmensteuerreform 2008

Besteuerung von Veräußerungsgewinnen nach der Unternehmensteuerreform 2008

          
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About the Book

Studienarbeit aus dem Jahr 2007 im Fachbereich Jura - Steuerrecht, Note: 10, Friedrich-Schiller-Universität Jena, Veranstaltung: Seminar zur Unternehmensteuerreform, Sprache: Deutsch, Abstract: Mit Verabschiedung des Unternehmensteuerreformgesetzes 2008 durch den Bundestag am 25.05.2007 und der Zustimmung des Bundesrates am 06.07.2007 wurde eine der größten Reformen der letzten Jahre auf dem Gebiet der Unternehmenssteuer auf den Weg gebracht. Ziel der Unternehmenssteuerreform ist es, durch Senkung des Steuerniveaus bei Kapitalgesellschaften und Absenkung der Steuerbelastung bei Einzelunternehmen und Personengesellschaften, sowie Umgestaltung von Abschreibungsmodalitäten die steuerliche Belastung von Unternehmen in Deutschland zu verringern, damit die Abwanderung inländischer Unternehmen ins Ausland aufzuhalten und ausländische Unternehmen dadurch zur Niederlassung im Inland zu bewegen. Damit soll zukünftig ein dauerhaft stetiges Wirtschaftswachstum in Deutschland erreicht werden. Für den Staat ergeben sich allerdings durch diese oben genannten Maßnahmen, die die Unternehmen steuerlich entlastenden, Mindereinnahmen. Diese Mindereinnahmen müssen an anderer Stelle gegenfinanziert werden. So werden z.B. Abschreibungsarten abgeschafft, der Schuldzinsenabzug eingeschränkt oder die Gewerbesteuer nicht mehr als Betriebausgabe zugelassen. Die bisher genannten Gegenfinanzierungsmaßnahmen betreffen allerdings nur den unternehmerischen Bereich. Aber auch Privatpersonen können durch die Unternehmensteuerreform 2008 betroffen sein. So wird zum Beispiel durch das Unternehmenssteuerreformgesetz 2008 ab 01.01.2009 eine Abgeltungssteuer i.H.v. 25 % auf Kapitalerträge und private Veräußerungsgewinne bei Wertpapiergeschäften eingeführt und das Halbeinkünfteverfahren für Dividenden und Aktiengewinne, sowie die Spekulationsfrist bei Veräußerungsgeschäften abgeschafft. Insbesondere mit den letztgenannten Gegenfinanzierungsmaßnahmen, die zum Großteil auch einschneidende Wirkung für Privatp


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Product Details
  • ISBN-13: 9783638948241
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3638948242
  • Publisher Date: 05 Jun 2008
  • Height: 210 mm
  • No of Pages: 68
  • Series Title: German
  • Weight: 104 gr


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